Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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Validity of show cause notices - SCN in the nature of an adjudicatory order or not - Upon examining the notices in Form DRC-01, the replies thereto and the impugned notices, this case does not fall within the limited category of cases in which a show cause notice may be assailed in a proceeding under Article 226 of the Constitution of India. - HC
Validity of show cause notices - SCN in the nature of an adjudicatory order or not - Upon examining the notices in Form DRC-01, the replies thereto and the impugned notices, this case does not fall within the limited category of cases in which a show cause notice may be assailed in a proceeding under Article 226 of the Constitution of India. - HC
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